Mondaq USA: Accounting and Audit
WilmerHale
The discussion in the Preview is intended to offer useful information to auditors as they prepare for upcoming audits and to audit committees as they engage with their auditors.
BKD, LLP
Read on for information on a set of technical corrections covering many CECL implementation and transition issues.
K.Coe Isom LLP
With the way 2019 has started, no one is expecting it to be an easy year for cash flow.
WilmerHale
Always a fertile source of regulatory perspective, this year's Baruch College Financial Reporting Conference featured a future-oriented theme in remarks by Chief Accountant of the Securities and Exchange Commission ...
WilmerHale
Last week, the Center for Audit Quality released two new resources—an updated Guide to Internal Control over Financial Reporting and a new Tool for Audit Committees: Preparing for the New Credit Losses Standard.
Cadwalader, Wickersham & Taft LLP
FINRA notified members that it will assess $8,935,500 to fund the annual budget of the Governmental Accounting Standards Board ("GASB").
Cooley LLP
Essentially, the concept is intended to capture the matters that kept the auditor up at night, so long as they meet the standard's criteria.
Cadwalader, Wickersham & Taft LLP
The Federal Reserve Board, the Office of the Comptroller of the Currency ("OCC"), the FDIC and the National Credit Union Administration updated its FAQ on the new credit losses accounting standard.
Cooley LLP
Coming soon to a financial statement near you: CAMs! Late this summer, in audit reports for large accelerated filers with June 30 fiscal year ends, auditors will begin to disclose "critical audit matters."
Gibson, Dunn & Crutcher
New owners of upstream sites seeking to participate in the program must notify EPA within nine months after acquiring new facilities.
Mayer Brown
The PCAOB recently published Staff guidance that sets out the Staff's views relating to implementing the critical audit matters requirement.
Mayer Brown
The PCAOB recently released its 2019 Staff Inspections Outlook for Audit Committees.
Akin Gump Strauss Hauer & Feld LLP
As part of its transparency and outreach initiative to its stakeholders, the Public Company Accounting Oversight Board (PCAOB, or "Board") ...
Cooley LLP
To fulfill their oversight responsibilities, audit committees typically evaluate the outside auditor at least annually to determine, in part, whether the auditor should be engaged for the subsequent fiscal year.
Cadwalader, Wickersham & Taft LLP
The Public Company Accounting Oversight Board ("PCAOB") issued guidance to support the implementation of new critical audit matter ("CAM") requirements.
WilmerHale
While mostly directed to auditors, the Guidance offers some useful insights for companies and their audit committees.
Cooley LLP
In this PCAOB staff inspection brief, issued at the end of last week, the PCAOB discusses its new strategic plan, which includes conducting "an ongoing dialogue" with audit committee chairs when their companies' audits are subject to PCAOB inspection.
WilmerHale
Yesterday, the Public Company Accounting Oversight Board issued its 2019 Staff Inspections Outlook for Audit Committees which offers a concise outline of what audit committees should expect from the PCAOB's 2019 inspections activities.
Intertrust
If you're a fund manager of a partnership investing in the United States, you need to prepare for new audit rules enacted by the IRS.
Jones Day
A recent written auditor request indicates an aggressive position and differing treatment on previously exempt Illinois business-to-business property.
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Jeffer Mangels Butler & Mitchell LLP
The SEC warns public companies that lax cybersecurity practices could violate rules governing internal accounting controls, and offer nine scams as cautionary tales.
Cooley LLP
That's because, in 2016, the House passed the Fostering Innovation Act of 2015—the very same bill.
Cooley LLP
To fulfill their oversight responsibilities, audit committees typically evaluate the outside auditor at least annually to determine, in part, whether the auditor should be engaged for the subsequent fiscal year.
Cadwalader, Wickersham & Taft LLP
The Public Company Accounting Oversight Board ("PCAOB") issued guidance to support the implementation of new critical audit matter ("CAM") requirements.
Akin Gump Strauss Hauer & Feld LLP
As part of its transparency and outreach initiative to its stakeholders, the Public Company Accounting Oversight Board (PCAOB, or "Board") ...
Cooley LLP
Coming soon to a financial statement near you: CAMs! Late this summer, in audit reports for large accelerated filers with June 30 fiscal year ends, auditors will begin to disclose "critical audit matters."
WilmerHale
While mostly directed to auditors, the Guidance offers some useful insights for companies and their audit committees.
Mayer Brown
It is no secret that the use of non-GAAP financial measures, which are financial measures that are neither calculated nor presented in accordance with U.S. generally accepted accounting principles
Mayer Brown
The PCAOB recently released its 2019 Staff Inspections Outlook for Audit Committees.
Cadwalader, Wickersham & Taft LLP
The Federal Reserve Board, the Office of the Comptroller of the Currency ("OCC"), the FDIC and the National Credit Union Administration updated its FAQ on the new credit losses accounting standard.
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